LEATHER, the skins of several sorts of beasts dressed and prepared for the use of various manufacturers, whose business it is to apply them to useful purposes.

The manufacture of leather is of great importance in every country; and in Great Britain it ranks third or fourth on the list, being inferior only to those of cotton, wool, and iron, if it be not superior to the latter. Mr McCulloch estimates the total quantity of all sorts of leather, tanned, tawed, dressed, and curried in this country at about 50,000,000 lbs. which, at one shilling and eight pence per pound, gives L.4,166,000 as the value of the leather only. By the same authority, the value of the finished articles of leather manufacture is estimated at L.12,500,000, the value of the leather being taken at one third that of the goods produced from it; and four millions being deducted for the material, there remain L.8,500,000 as the aggregate amount of profits, wages, and the like. Twenty per cent. being set aside as profit, rent of workshops, and the like, there remains as wages, the sum of L.6,800,000; and supposing those employed as shoemakers, saddlers, glovers, and others, to make at an average L.30 a year each, the entire number of such persons will amount to 226,000. This, however, does not include the tanners, curriers, and other persons employed in dressing the leather; and these being estimated at 28,300, we have a grand total of 254,300 individuals employed in the various departments of the business. "Those who may be inclined to suspect these estimates of exaggeration," says Mr McCulloch, "would do well to reflect on the value of the shoes annually manufactured. It is generally supposed, that the expenditure upon shoes may be taken, at an average of the whole population, at ten shillings each individual, young and old; which, supposing the population to amount to 16,000,000, would give eight millions for the value of shoes only; but taking the value of the shoes at only 8s. 6d. each individual, it gives L.6,800,000 for the amount. Mr Stevenson supposed that the value of the saddlery, harness, gloves, &c. may be assumed to be at least equal to that of the shoes; but we believe this is too high, and have taken it at L.1,100,000 below the value of the shoes. In estimating the value of the entire manufacture at L.12,500,000, we incline to think that we are as near the mark as it is easy to come in such investigations."

Leather was long subject to a duty of 1½d. per pound, and in 1812 this was doubled. In 1822, however, it was reduced to the former amount, and in 1830 the duties on leather were totally abolished.

Number of Pounds Weight of Leather charged with Duties of Excise in England in 1824-1829.

1824..... 53,429,539 1827..... 47,616,316
1825..... 52,274,957 1828..... 50,233,689
1826..... 44,927,216 1829..... 46,200,843

The quantity annually charged with duty in Scotland during the same period was at an average about 6,000,000 lbs. The quantity of wrought and unwrought leather exported in 1829 amounted to 1,338,937 lbs. of the declared value of L.268,380. The value of the saddlery and harness exported during the same year was L.83,303. Nearly two thirds of the leather exported is sent, principally in the shape of shoes, to the British West-Indian and North-American colonies.